Energy Grants (Credits) Scheme Act 2003 (Repealed)
Note:
The credits concerned relate predominantly to on-road activities although in some cases arise for off-road activities
SECTION 45 (Repealed by 73 of 2006) Vehicles of 4.5 tonnes or more, but less than 20 tonnes - transporting passengers or goods solely for primary producers (1)You are entitled to an on-road credit if:
(a) you carry passengers or goods on behalf of a person who carries on a primary production business; and
(b) you purchase, or import into Australia, on-road diesel fuel, or on-road alternative fuel, for:
(i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or
(ii) incidental use in relation to such a vehicle.
(2)
However, you are only entitled to the on-road credit to the extent that the proposed use of the on-road diesel fuel or on-road alternative fuel is, in carrying on your enterprise:
(a) in operating the vehicle on a road in Australia where:
(i) the only passengers or goods being carried are being carried on behalf of one or more persons who carries on a primary production business; and
(ii) if the passengers or goods had been carried by the person who carries on a primary production business, or by each of those persons, subsection 44(2) would have covered the operation of the vehicle; or
(b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).
(3) Subcontractors
For the purposes of this section, you are taken to carry passengers or goods on behalf of a person if you carry the passengers or goods as a subcontractor of a person contracted by the person to carry the passengers or goods.
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